The head office of the DPS in Kyiv reports that in accordance with the first paragraph of 197.1.21 Clause 197.1 of Art. 197 of the Tax Code of Ukraine, transactions on the supply (sale, transfer) of land plots, land shares (units), except for those placed under real estate objects and included in their value in accordance with the legislation (taking into account the provisions of paragraph one Item 197.1.13 Item 197.1 Article 197).
That is, the operation of the supply of a land plot, the value of which is determined separately from the object of non-residential real estate located on such a land plot, is exempt from VAT taxation in accordance with paragraphs 197.1.21 Clause 197.1 of Art. 197 PKU.
At the same time, the second part of Art. 3 of the Law of Ukraine of July 16, 1999 No. 996-XIV “On Accounting and Financial Reporting in Ukraine” stipulates that tax, statistical and other types of reporting that use a monetary measure are based on accounting data.
According to Clause 44.1 of Art. 44 of the PKU for taxation purposes, taxpayers are obliged to keep records of income, expenses and other indicators related to the determination of objects of taxation and/or tax obligations, based on primary documents, accounting registers, financial statements, other documents , related to the calculation and payment of taxes and fees, the management of which is provided for by law. Taxpayers are prohibited from forming indicators of tax reporting, customs declarations on the basis of data not confirmed by documents specified in the first paragraph of Clause 44.1 of Article 44 PKU.
Source: gov.ua
